Study of administrative burden in taxation using fuzzy cognitive map
Abstract
The study examines the administrative burden in taxation imposed by the tax authorities on business entities through tax control measures. The authors analyze the cognitive processes necessary to assess the administrative burden in taxation during control procedures for taxpayers. Using IGLA software, the authors created a fuzzy cognitive map that considers both objective data (statistical indicators) and subjective factors (the authors’ opinion based on the provisions of national tax legislation). The results of the study can be used to create automated monitoring systems for administrative burden in taxation.
Fields of Study & Subjects
Cognitive Science and Mapping
Taxation and Compliance Studies
Economic and Fiscal Studies
Publication details
- Journal / source
- Surgut State University Journal
- Volume
- 13
- Issue
- 4
- Pages
- 94–107
- Publication date
- 1 January 2026
- Language
- EN